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SECTION 4. APPLICATIONS

Internal Revenue Bulletin 2006-38 · 2026-10-03 edition · updated 2026-10-04 · United States

PREVIOUSLY FILED UNDER REV. PROC. 97–27

If a taxpayer has already filed a Form 3115, Application for Change in Account- ing Method, under Rev. Proc. 97–27 to utilize the 3 1 /2 month rule or the recurring item exception with respect to an item under the final regulations, the taxpayer may amend the Form 3115 filed under Rev. Proc. 97–27 to include a change to a method of accounting provided in the final regulations for the same item.

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▸Contents — Internal Revenue Bulletin 2006-38
Internal Revenue Bulletin 2006-38

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